# CULTSCALE LLC — 2025 Tax Filing Project

**Session:** b032b830-7f4a-4b95-b415-838f1f144c41  
**Date Created:** April 15, 2026  
**Tax Year:** 2025 (Short Period: March 20 – December 31, 2025)  
**Status:** Extension filed — Forms 5472/1120 due October 15, 2026

---

## 📋 Entity Summary

| Field | Value |
|-------|-------|
| **Entity Name** | CULTSCALE LLC |
| **EIN** | 32-0806196 |
| **Entity Type** | Foreign-Owned Single-Member LLC (FOSMLLC) |
| **Status** | Dormant — no business activity in 2025 |
| **State of Formation** | Wyoming |
| **Date Formed** | March 20, 2025 |
| **EIN Assigned** | April 1, 2025 |
| **Tax Year** | 03/20/2025 – 12/31/2025 (short period, initial year) |
| **Accounting Method** | Cash |
| **Registered Agent** | Stable (usestable.com) — 30 N Gould St STE R, Sheridan, WY 82801 (switched from doola/Registered Agents Inc after 2025 tax year) |
| **Virtual Office** | 169 Madison Ave STE 15837, New York, NY 10016 (via Stable) |

### Principal Business
- **Activity:** Media & Content Services
- **NAICS Code:** 512100 (Motion Picture & Video Industries)
- **Products:** Film, events, and content services

### Foreign Owner (100% Sole Member)
| Field | Value |
|-------|-------|
| **Name** | Maroun NAJM AZAR |
| **Date of Birth** | November 1, 1984 |
| **Citizenship** | Mexico |
| **Passport** | G31022087 (issued Oct 25, 2018) |
| **Residence** | 59 B9, Broumana, Mount Lebanon, Lebanon 1204 |
| **Email** | mnm@cultscale.com |
| **Reference ID** | MNA2025001 |

---

## 📁 Project Structure

```
cultscale-tax-2025/
├── README.md                          # This file
├── Filing-Summary-CULTSCALE-2025.txt  # Summary from previous session
├── forms/
│   ├── Form-7004-CULTSCALE-2025.pdf      # Extension application (READY TO FILE)
│   ├── Form-5472-CULTSCALE-2025.pdf        # Information return (for Oct filing)
│   └── Form-1120-ProForma-CULTSCALE-2025.pdf  # Pro forma 1120 (for Oct filing)
├── supporting-documents/              # Receipts, invoices (to be populated)
├── notes/
│   ├── fill-7004.mjs                  # Node.js script used to generate Form 7004
│   ├── fix-all.mjs                    # Node.js script used to generate Forms 5472/1120
│   └── original-summary.txt           # Original filing summary
└── checklists/
    └── action-items.md                # Next steps checklist
```

---

## 🚨 Critical Deadlines & Penalties

| Item | Deadline | Penalty if Missed |
|------|----------|-------------------|
| **Form 5472 + Form 1120** | **April 15, 2026** | **$25,000 per form** |
| **Form 7004 Extension** | **April 15, 2026** | None (extends to Oct 15) |
| **Wyoming Annual Report** | March 1, 2026 (PAST DUE) | Possible dissolution |

**Current Status:** Form 7004 extension filed. Forms 5472 + 1120 due by October 15, 2026.

---

## 📊 Reportable Transactions (Form 5472 Part V)

| # | Date | Vendor | Description | Amount |
|---|------|--------|-------------|--------|
| 1 | Mar 16, 2025 | doola | WY LLC Formation Fee + Starter Plan | $400.75 |
| 2 | Jul 18, 2025 | Stable | Virtual office (Jul 7–Aug 7) | $24.50 |
| 3 | Aug 15, 2025 | Stable | Virtual office (Aug 7–Sep 7) | $24.50 |
| 4 | Sep 19, 2025 | Stable | Virtual office (Sep 7–Oct 7) | $24.50 |
| 5 | Oct 17, 2025 | Stable | Virtual office (Oct 7–Nov 7) | $24.50 |
| 6 | Nov 7, 2025 | Stable | Virtual office (Nov 7–Dec 7) | $24.50 |
|   |   |   | **TOTAL Part V (Line 1f & 1h)** | **$523.25** |

**Nature of transactions:** Capital contributions by sole member to third-party service providers on behalf of entity.

---

## 📄 Forms Summary

### Form 7004 — Application for Automatic Extension

| Field | Value |
|-------|-------|
| Business Name | CULTSCALE LLC |
| EIN | 32-0806196 |
| Address | 30 N Gould St, STE R, Sheridan, WY 82801 |
| Form Code | 12 (Form 1120) |
| Tax Year Beginning | 03/20/2025 |
| Tax Year Ending | 12/31/2025 |
| Short Tax Year | ✓ Initial Return |
| Tentative Tax (Line 6) | $0 |
| Total Payments (Line 7) | $0 |
| Balance Due (Line 8) | $0 |

**Status:** ✅ Complete and ready to file. See [action-items.md](./checklists/action-items.md) for filing instructions.

---

### Form 5472 — Information Return

**Key Boxes Checked:**
- Line 1j: ✓ Initial year
- Line 3: ✓ Foreign-owned domestic disregarded entity
- Part V: ✓ Reportable transactions ($523)
- Part VII: All "No" (no foreign disregarded entity, no cost sharing, etc.)

**Attachments:** Part V attachment detailing 6 reportable transactions.

**Status:** ✅ Complete — to be filed by October 15, 2026 (after extension).

---

### Form 1120 — Pro Forma

**Key Entries:**
- Tax year: 03/20/2025 – 12/31/2025
- Box E(1): ✓ Initial return
- Header: "Foreign-owned U.S. DE" stamped in red
- Schedule K-7: 100% ownership by Lebanon-resident foreigner
- Schedule K-13: ✓ Receipts + assets < $250K (no Schedules L, M-1, M-2 required)

**Status:** ✅ Complete — to be filed by October 15, 2026 (after extension).

---

## 💾 Google Drive Links

All forms uploaded to: **Tax 2025** folder

| File | Drive Link |
|------|------------|
| Form-7004-CULTSCALE-2025.pdf | https://drive.google.com/file/d/1LFKratMqfi6uvCLxzKW55ofV4HLwKgYf |
| Form-5472-CULTSCALE-2025.pdf | https://drive.google.com/file/d/1nHGS12Hxagm_Lyl0GqPRGOoeu3dfCzP2 |
| Form-1120-ProForma-CULTSCALE-2025.pdf | https://drive.google.com/file/d/1_vtFRMP_nphu2RJZ6b8udDgaDJScLg82 |
| Filing-Summary-CULTSCALE-2025.txt | https://drive.google.com/file/d/1kaZvDpB9c5zfvHUaWQtHV2EDdmRZMlZF |

---

## Next Steps

### ✅ COMPLETED — April 15, 2026

**Form 7004 extension filed — deadline extended to October 15, 2026.**

### Before October 15, 2026

- File Form 5472 + Form 1120 pro forma via fax or mail to IRS PIN Unit
- Sign Form 1120 in ink before filing (update signature date)
- Populate `supporting-documents/` with all receipt PDFs

---

## 📝 Notes from Session b032b830

This session resumed from work on the Totally Spies animation proposal but pivoted to urgent tax filing after identifying the $25,000 penalty risk for late Form 5472.

**What was completed:**
1. ✅ Located prior session tax filing packet (Form 5472 + Form 1120 already prepared)
2. ✅ Generated Form 7004 extension application
3. ✅ Audited Form 7004 for accuracy (all fields correct)
4. ✅ Uploaded all forms to Google Drive "Tax 2025" folder
5. ✅ Documented filing procedures and acknowledgment methods

**What remains:**
- ⏳ File Form 7004 (due TODAY)
- ⏳ File Wyoming Annual Report (past due — March 1, 2026)
- ⏳ File Form 5472 + Form 1120 by October 15, 2026
- ⏳ Consider ITIN application for Maroun (optional but recommended)

---

## 📞 References

| Contact | Details |
|---------|---------|
| Third Party Designee | Gustavo J. Garcia-Torres, +1 (551) 273-2773 |
| IRS Reply Fax | +1 (786) 980-1051 |
| doola Tax Team | hello@doola.com |

---

## 🔗 Related Resources

- [IRS Form 5472 Instructions](https://www.irs.gov/pub/irs-pdf/i5472.pdf)
- [IRS Form 1120 Instructions](https://www.irs.gov/pub/irs-pdf/i1120.pdf)
- [IRS Form 7004 Instructions](https://www.irs.gov/pub/irs-pdf/i7004.pdf)
- [ExpressExtension.com](https://www.expressextension.com)
- [TaxBandits.com](https://www.taxbandits.com)

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*Last updated: April 15, 2026 — Session b032b830-7f4a-4b95-b415-838f1f144c41*